The applicant must complete a Rental Company License application which must include a listing of ALL rental vehicles in the company’s fleet. A surety bond will be required in the amount determined by the DMV. The rental company will be issued a Rental License number for each rental location.

Rental Vehicles

Pleasure cars being rented for less than one year. It shall also mean rentals of trailer coaches and trucks having a gross weight of 26,000 pounds or less and trailers or semi-trailers having a gross weight of 3,000 pounds or less.

If a vehicle is rented for less than 30 days in a continuous period of 365 days, or for less than 60 days in a continuous period of 730 days; or the vehicle is no longer used in a short term rental, then the 6% purchase and use tax would be due.